Mahdi Salehi, Hossein Tarighi and Tahereh Alidoust Shahri
The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Abstract
Purpose
The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Design/methodology/approach
In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled.
Findings
The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance.
Originality/value
The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries.
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Mahdi Salehi, Hossein Tarighi and Malihe Rezanezhad
The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability…
Abstract
Purpose
The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size.
Design/methodology/approach
The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software.
Findings
The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees.
Practical implications
Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience.
Originality/value
The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.
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Shahed Mustafa, Darryl John Newport, Clare Rigg and Md Shahidul Islam
The purpose of this study is to explore the impacts of aid in the form of food, cash, and agricultural inputs on internal migration following a series of cyclones in the southern…
Abstract
Purpose
The purpose of this study is to explore the impacts of aid in the form of food, cash, and agricultural inputs on internal migration following a series of cyclones in the southern coastal areas of Bangladesh. The impacts of sources of aid, such as institutional or social network sources, were also analysed. With the increasing frequency of extreme climatic events, it becomes crucial to understand the impacts of different post-cyclonic aid on human mobility.
Design/methodology/approach
A total of 472 households across 16 blocks (moujas) in the Patharghata sub-district of Barguna district were selected for participation using a stratified sampling strategy. Data were captured via a survey which included individual and household-level demographics, migration and aid-receipt following cyclones. Data were analysed using a mixture of descriptive and inferential statistical methods.
Findings
The analysis revealed that migration was significantly higher among households which did not receive institutional food aid. More specifically, non-receipt of food aid and cash aid after a cyclone, different sources of income, non-availability of alternative sources of income, lack of land ownership and severity of cyclones up to a certain level increased migration among the households where a minority of household members migrated. In contrast, the absence of food aid and the severity of cyclones were found to be significant factors in increasing migration among the households where a majority of household members migrated. The authors argue that the decision to migrate from the households where most members migrated increased with the rise in cyclone severity.
Originality/value
The contribution of this research in the field of aid and migration is unique. To the best of the authors’ knowledge, no research was conducted before on the impacts of distribution and type of aid on internal migration following a cyclone.
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The outbreak of COVID-19 not only had serious negative impacts on the world economy but also on the global mental health because of the psychological disorders associated with the…
Abstract
Purpose
The outbreak of COVID-19 not only had serious negative impacts on the world economy but also on the global mental health because of the psychological disorders associated with the spread of the pandemic, the increased degree of uncertainty and the unprecedented measures taken by different countries to face the pandemic’s spread. This paper analyses the mental health well-being of individuals in selected MENA countries (Jordan, Morocco, Tunisia and Egypt) during the pandemic.
Design/methodology/approach
The study employs a pooled OLS model using the Economic Research Forum (ERF) COVID-19 MENA Monitor Survey panel dataset collected during 2020 and 2021.
Findings
The findings show that there is no association between the mental health of individuals in the selected countries and their age, gender, family size, marital status, receipt of social support and participation in care work. Mental health improved at higher levels of education, being employed, being a rural area resident and living in Morocco or Tunisia compared to living in Jordan while it worsened as income declined, food insecurity and anxiety about being infected with Covid-19 increased, being a resident in camps, and during waves 4 and 5. Based on these results, it is recommended that suitable financial, physical and human resources should be directed towards the provision of mental health care services in the region. Also, mental health care services should be accessible to different population groups, with a special focus towards the most vulnerable since they are more prone to mental illnesses, especially during health crises and economic shocks. This should be accompanied by increasing awareness about the provided services and reducing stigma against mental illnesses. Furthermore, introduction of policies targeted towards reducing food insecurity and income instability can play a key role in enhancing mental well-being.
Originality/value
Although few papers have previously investigated the impact of COVID-19 on mental health in MENA countries, most of them have focused on a country-level analysis and adopted a gender perspective. Hence, this paper aims at exploring the association between mental health well-being and socio-economic factors in selected MENA countries during the pandemic.
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Stefania Veltri, Pina Puntillo and Francesca Pierri
The aim of this paper is to provide evidence of the relationship between the governance structure of universities and the universities' knowledge transfer (KT) performance…
Abstract
Purpose
The aim of this paper is to provide evidence of the relationship between the governance structure of universities and the universities' knowledge transfer (KT) performance outcomes measured in terms of university spin-off firms university spin-offs (USOs).
Design/methodology/approach
The universities' board of directors has been analyzed under three profiles: the incidence of internal directors belonging to the STEM (Science, Technology, Engineering and Mathematics) faculties, the incidence of women directors and the incidence of external directors.
Findings
The findings provide evidence of a significant and positive association, for southern Italian state universities, of the presence of university STEM directors and the establishment of university spin-offs (USOs).
Originality/value
The article is original as, to the best of the authors’ knowledge, no study, except for the paper by Meoli et al. (2019), examined the governance of universities in relation to the establishment of academic spin-offs.